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Latvia - Germany Tax Treaty (original 1997 treaty) — Orbitax Tax Hub
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 29

Termination

This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give the other Contracting State, through diplomatic channels, written notice of termination. In such event, this Agreement shall cease to have effect in both Contracting States:

  • (a) in the case of taxes withheld at source, in respect of amounts paid on or after the first day of January of the calendar year next following that in which notice of termination is given;
  • (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which notice of termination is given.

DONE at Riga this twenty-first day of February 1997 in two originals, each in the Latvian, German and English languages, all three texts being authentic. In the case of divergent interpretation of the Latvian and the German texts the English text shall prevail.

FOR THE REPUBLIC OF LATVIA:

ANDRIS OAELE

FOR THE FEDERAL REPUBLIC OF GERMANY:

HORST WEISEL